Pentland v. Commissioner
United States Tax Court
Petitioner, domiciled in Florida, in April 1942 entered the military service of the United States. Early in 1943 he was transferred from his post of duty in Washington, D. C., to an air command located near Fort Worth, Texas. He established his family and otherwise pursued a domestic life in the latter city.
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Petitioner, domiciled in Florida, in April 1942 entered the military service of the United States. Early in 1943 he was transferred from his post of duty in Washington, D. C., to an air command located near Fort Worth, Texas. He established his family and otherwise pursued a domestic life in the latter city. Upon being discharged from active military duty in October 1944, petitioner claimed the right to be and was paid by the Federal Government the cost of his transportation back to Miami, Florida. Prior to and during his military service, the principal businesses in which petitioner engaged…
1Opinion of the Court
OFINION.
Leech, Judge'.
The determination of the only issue submitted rests upon whether petitioner was domiciled in Texas during the taxable year 1943. If the answer is in the affirmative, then petitioner was entitled to report his income on a community tax basis. Poe v. Seaborn, 282 U. S. 101; Hopkins v. Bacon, 282 U. S. 122. The question must be determined by the application of rules established for ascertaining one’s domicile.
In Mitchell v. United States, 21 Wall. 350, 353, the Supreme Court said: “A domicile once acquired is presumed to continue until it is shown to have been changed. * *…
2Cases cited8 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Gilbert v. DavidSupreme Court of the United States · 1915
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Hopkins v. BaconSupreme Court of the United States · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re PettitUnited States Bankruptcy Court, D. Massachusetts · 1995
- In Re PorvaznikUnited States Bankruptcy Court, M.D. Pennsylvania · 2011
- Kamikido v. CommissionerUnited States Tax Court · 1979
- Okamoto v. CommissionerUnited States Tax Court · 1981
- Pentland v. CommissionerUnited States Tax Court · 1948
1 more not listed; retrieve them via the Exa API.